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ITC on vehicle repairs

17 May 2018

can we take GST Input tax credit on the vehicle repairs which is on business name and used for business,when we are not a transporter

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5 Replies

Ravi SADhiyan (Practice) (4510 Points)
Replied 17 May 2018

Originally posted by : Vipin Kumar
	can we take GST Input tax credit on the vehicle repairs which is on business name and used for business,when we are not a transporter

Not Available as per SEc 17 (5) of CGST Act.

VARUN MAHESHWARI (79 Points)
Replied 17 May 2018

section 17(5) contains the word 'in respect of' therefore credit shall not be available on repair of motor vehicles.
however if you are using vehicle for transportation of goods u can claim itc for such repairs.

Madhukar N Hiregange (Chartered Accountant) (38934 Points)
Replied 17 May 2018

In respect of Motor Vehicle- this is narrow - If they had used in relation to then it would have been wide.

Therefore my view is that restriction is not there for other than MV.

RAJA P M ("Do the Right Thing...!!!") (127140 Points)
Replied 17 May 2018

As per my view.,

The Vehicle's repairs and Maintenance related GST Tax will be available for ITC...
No more restriction for taking ITC for Repairs and Maintenance charges for the Motor Vehicles..

It's restricted as per sec 17(5) In course of Purchase of MV...